Service tax demand fails where no consideration was received for the alleged taxable service.

Service tax demand under support services of business and commerce was found unsustainable because, on identical facts in the appellant's own earlier case, the Tribunal had recorded that no consideration was received for marketing and consignment agency services. Applying that same reasoning, the demand could not stand where no amount had been received towards the alleged taxable service. The impugned demand was set aside, with consequential relief to the appellant.

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Issues: Whether the service tax demand confirmed under the category of support services of business and commerce was sustainable in the appellant's case.

Analysis: The demand was examined in light of the Tribunal's earlier decision in the appellant's own case for a prior period on identical facts. In that decision, it was recorded that no amount had been received towards marketing and consignment agency services, and therefore no service tax demand could arise. Following the same reasoning, the impugned demand was held to be unsustainable.

Conclusion: The demand of service tax was set aside and the appeal was allowed.

Final Conclusion: The appellant succeeded on the basis of the prior decision in its own case, and the service tax demand was annulled with consequential relief.

Ratio Decidendi: Where no consideration is received for the alleged taxable service, a service tax demand cannot be sustained.

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